English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

Tax incentive policies granted under the ICMS instruments are routinely used to attract investments by the States. These strategies have been used in anticipation of lifting the economy, jobs and income for the region. In this sense, the objective of this study was to assess the relationship of VAT with the generation of jobs of states in the Northeast and South 1 Bacharel em Administracao, Especialista em Gestao Contabil, Financeira e Auditoria, pela Universidade Estadual do Oeste do Parana Unioeste, Campus de Cascavel, Brasil. Contato: mirian.armange@hotmail.com 2 Doutor em Ciencias Contabeis, Professor do mestrado em Gestao e Desenvolvimento Regional, da Unioeste, Campus de Francisco Beltrao, Brasil. Contato: gilmarribeirodemello@gmail.com ICMS e a geracao de postos de trabalhos: comparativo entre os estados das regioes nordeste e sul do Brasil Revista Capital Cientifico – Eletronica (RCCe) – ISSN 2177-4153 – Vol. 12 n.3 – Julho/Setembro 2014. Recebido em 03/01/2014 – Aprovado em 06/03/2014 – Publicado em 24/10/2014. regions of the country from 1995 to 2010. The data were obtained from the ICMS IPEADATA, originating from the Department of National Treasury (STN) and the Brazilian Institute of Geography (IBGE), as well as data related to employment were obtained from the Ministry of Labour and employment, in its administrative record designated Annual Report of Social Information (RAIS) (BRAZIL / has). In the study we used analysis of panel data, and thus, three regression models were fitted to the data model for the southern region, northeast region and model for model for southern and northeastern regions, presenting itself as the dependent variable, the gas and work as an independent variable, the collection with GST. The random effects model was used for show consistent across the Hausman test. Based on estimates can be stated that the ICMS in southern and northeastern region show a positive relationship with the jobs, ie the higher the ICMS paid greater the generation of jobs.

ICMS and the generation of jobs: comparing the states of the Northeast and South regions of Brazil